https://www.taxtmi.com/caselaws?id=340929 Classification of hybrid devices with telephone and data-processing functions depends on the principal-function rule for composite machines and the relevant Chapter 84 exclusions. A device capable of voice transmission or reception may be excluded from heading 8471 even where it has tablet or data-processing features. Dual SIM capability, microphone, ear speaker, voice-calling functionality, smaller dimensions than relevant tablet guidance, and export-invoice classification supported classification as a cellular-network telephone under heading 8517 rather than as an automatic data processing machine under heading 8471. en-us Tue, 14 Feb 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340929 Classification of hybrid devices with telephone and data-processing functions depends on the principal-function rule for composite machines and the relevant Chapter 84 exclusions. A device capable of voice transmission or reception may be excluded from heading 8471 even where it has tablet or data-processing features. Dual SIM capability, microphone, ear speaker, voice-calling functionality, smaller dimensions than relevant tablet guidance, and export-invoice classification supported classification as a cellular-network telephone under heading 8517 rather than as an automatic data processing machine under heading 8471. Case-Laws Customs Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340929